# Read File from $INPUT
local $/ = undef;
my $file = <$INPUT>;

# Replace for ", in the file as converting to , " delimiters would cause ", to potentially cause parsing problems in the output files
$file =~ s/\",/,/g;

# Replace tab with "," hard coded for now
$file =~ s/\t/\",\"/g;

# Inserting " at beginning and end of everyline
$file =~ s/\n/\"\n\"/g;

# Remove dangling " at eof if $INPUT ends with \n
$file =~ s/\"\z//;

# Prepend " for first line
$file = '"'.$file;